預(yù)進(jìn)收入會(huì)計(jì)分錄的詳細(xì)說明預(yù)進(jìn)收入是指在收入實(shí)現(xiàn)之前，根據(jù)與客戶簽訂的合同或協(xié)議，預(yù)先收取的款項(xiàng)。對(duì)于預(yù)進(jìn)收入，企業(yè)需要按照會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行會(huì)計(jì)處理，以確保財(cái)務(wù)報(bào)表的準(zhǔn)